HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

c) On further appeal, the impugned order of the Tribunal while allowing the appeal\nheld that before invoking the provisions of Rule 8D of the Income Tax Rules, the\nAssessing Officer has to record his non satisfaction with the suo moto disallowance\nof expenditure made towards earning exempt income by the respondent. This\nexercise not having been carried

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

c) the trust or institution has applied any part of its income from the property held the trust or institution has applied any part of its income from the property held the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which under a trust for private religious

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

In the result, both the appeals of the assessee are treated as allowed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

trust or institution undertaking such activity or activities, of that previous year;]" 11. As is evident from the above, the section lists various activities which qualify as charitable purpose but there is no restriction to the scope of such activities within the geographical boundary of India. It is only section 11, as reproduced above, which places a geographical restriction allowing

DEDHIA MUSIC FOUNDATION ,MUMBAI vs. CIT (EXMPTION), MUMBAI

In the result, both the appeals of the assessee are treated as allowed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

trust or institution undertaking such activity or activities, of that previous year;]" 11. As is evident from the above, the section lists various activities which qualify as charitable purpose but there is no restriction to the scope of such activities within the geographical boundary of India. It is only section 11, as reproduced above, which places a geographical restriction allowing

DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of\nIncome Tax, Mumbai [in short 'CCIT, Mumbai']. If a trust is registered u/s\n12A of the Act, the income derived from property held under the trust\nwholly existing for charitable or religious purposes is exempt u/s 11 of the\nAct. The donations including anonymous donations received

SHREE SAI BABA SANTHAN TRUST MUMBAI ,MUMBAI vs. DCIT(EXEMPTION), MUMBAI

In the result, the appeal filed by the assessee is allowed and the\nappeal of the Revenue is dismissed

Section 10(23C)(v) of the Act by the Ld. Chief Commissioner of\nIncome Tax, Mumbai [in short 'CCIT, Mumbai']. If a trust is registered u/s\n12A of the Act, the income derived from property held under the trust\nwholly existing for charitable or religious purposes is exempt u/s 11 of the\nAct. The donations including anonymous donations received

RAAHAT HUMANITARIAN FOUDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee i

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement the date of such application, at any time after the commencement the date of such application, at any time after the commencement of such activities,] of such activities,] and such trust or institution is registered under section

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) **** (b) **** (c) **** (d) in the case of a trust for charitable

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) **** (b) **** (c) **** (d) in the case of a trust for charitable

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

charitable entity holding the shares received as corpus in compliance with the provisions of section 11(1)(d) read with section in compliance with the provisions of section 11(1)(d) read with section in compliance with the provisions of section 11(1)(d) read with section 13(1)(d) of the Act and the same cannot be treated

PUNJAB KESARI CHARITABLE TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) WARD 2(2), MUMBAI

The appeal of the appellant is allowed in above terms

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer (Exemption) – 2(2) Punjab Kesari Charitable Room No. 502, Trust, 5Th Floor, 242, Bhandar Galli, Vs. Piramal Chamber, L.J. Road, Mahim- 400016 Lalbaug- 400012, Mumbai. (Appellant) (Respondent) Pan No. Aaatp0040R Assessee By : Shri. S. M. Kapoor Revenue By : Ms Madhu Malati Ghosh (Cit-Dr)

11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) Income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c), 13(2), 17(1), 17(2)(l) & (m), 19, 21(1) of the Shri Sai Baba Sansthan Trust (Shirdi) Act of 2004 to show that there were several religious objects, duties and obligations on the assessee Trust and thus the assessee Trust was existing both for charitable and religious purpose. 15. The Ld.Sr.Counsel further submitted that, whether Shri

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c), 13(2), 17(1), 17(2)(l) & (m), 19, 21(1) of the Shri Sai Baba Sansthan Trust (Shirdi) Act of 2004 to show that there were several religious objects, duties and obligations on the assessee Trust and thus the assessee Trust was existing both for charitable and religious purpose. 15. The Ld.Sr.Counsel further submitted that, whether Shri

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c), 13(2), 17(1), 17(2)(l) & (m), 19, 21(1) of the Shri Sai Baba Sansthan Trust (Shirdi) Act of 2004 to show that there were several religious objects, duties and obligations on the assessee Trust and thus the assessee Trust was existing both for charitable and religious purpose. 15. The Ld.Sr.Counsel further submitted that, whether Shri

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

c), 13(2), 17(1), 17(2)(l) & (m), 19, 21(1) of the Shri Sai Baba Sansthan Trust (Shirdi) Act of 2004 to show that there were several religious objects, duties and obligations on the assessee Trust and thus the assessee Trust was existing both for charitable and religious purpose. 15. The Ld.Sr.Counsel further submitted that, whether Shri

MMTIS EDUCTION & RESEARCH TRUST,MUMBAI vs. DDIT (E) I(2), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

c) of the Act theLd AO is required is required to justify the reasonable to justify the reasonableness of the payment made to specif to specified persons. The section 13(1)© is . The section 13(1)© is peri materia with section 1 materia with section 140A(2)(b) of the Act and therefore

MMTI'S EDUCATION & RESEARCH TRUST,MUMBAI vs. ITO (E) 2 (1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

c) of the Act theLd AO is required is required to justify the reasonable to justify the reasonableness of the payment made to specif to specified persons. The section 13(1)© is . The section 13(1)© is peri materia with section 1 materia with section 140A(2)(b) of the Act and therefore

MMTIS EDUCATION AND RESEARCH TRUST,MUMBAI vs. ITO (E) 2(1), MUMBAI

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

c) of the Act theLd AO is required is required to justify the reasonable to justify the reasonableness of the payment made to specif to specified persons. The section 13(1)© is . The section 13(1)© is peri materia with section 1 materia with section 140A(2)(b) of the Act and therefore